Tax Policy Research Guide

The new edition of Principles of Tax Policy explains the essential building blocks of the American tax system clearly and concisely, including the effects of changes adopted in the Tax Cut and Jobs Act of 2017.

A look at public policy from the perspective of financing each agenda item. This book offers theoretical & empirical tools for public finance, as well as looking at multiple aspects of taxation and publically financed insurance.

Provides an overview of tax policy, including questions of when income should be taxed, progressive taxation, taxation of families, consumption taxes, and corporate taxation.

This compact guide explains essential concepts in tax policy, including theories of taxation and their implementation, criteria in evaluating a tax system, tax bases, the Haig-Simons definition of income, Samuelson depreciation, the Cary Brown Theorem, capital gains and losses, tax expenditures, the distribution of the tax burden, and issues in corporate and international taxation.

Provides an overview of tax policy, including questions of when income should be taxed, progressive taxation, taxation of families, consumption taxes, and corporate taxation.

The methodology and decision making of a policy analyst are discussed at length. Chapters on defining policy goals and the case study method for policy analysis are included.

This book investigates the interrelationship of public policy and external experts on policy - think tanks. The author defines think tanks as "independent, non-interest based, nonprofit organizations that produce and principally rely on expertise and ideas to obtain support and to influence the policymaking process." Extensive analysis of think tanks is presented through text, tables, and figures.